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Naslov:ZAZNAVANJE RAČUNOVODSKIH POKLICEV IN RAČUNOVODSKE STROKE PRI ŠTUDENTIH RAČUNOVODSTVA V SLOVENIJI
Avtorji:ID Gramc, Anita (Avtor)
ID Korošec, Bojana (Mentor) Več o mentorju... Novo okno
ID Tominc, Polona (Komentor)
Datoteke:.pdf MAG_Gramc_Anita_2016.pdf (1,65 MB)
MD5: 0D5262E7EED3947A66E410E9EC66756B
 
Jezik:Slovenski jezik
Vrsta gradiva:Magistrsko delo
Tipologija:2.09 - Magistrsko delo
Organizacija:EPF - Ekonomsko-poslovna fakulteta
Opis:Proučevanje zaznavanja računovodske stroke in poklicev pri študentih računovodstva (bodočih računovodjih) je pomembno, kajti tako lahko izvemo ali se bodoči računovodski strokovnjaki zavedajo nalog, ki jih bodo morali opravljati ter kaj razumejo kot računovodska znanja in spretnosti in ali predavatelji računovodstva kažejo dober zgled računovodskega strokovnjaka. Zanimivo in hkrati koristno je za računovodske strokovnjake, fakultete in morda še koga raziskati, kakšno je mnenje študentov o računovodskem poklicu ter zakaj se zanj odločajo oziroma se ne. V pričujočem delu smo izdelali pregled raziskav o zaznavanju računovodskih poklicev in računovodske stroke, o vplivih na odločitev za računovodski poklic in o zaznavanju računovodske stroke v tujini pri različnih skupinah (študentih, profesorjih). Pri tem smo raziskave razvrstili v par skupin, in sicer na raziskave o zaznavanju oziroma odnosu študentov do računovodskega oziroma računovodskih poklicev, o pogledih študentov računovodstva na računovodsko stroko, o dejavnikih vpliva na odločitev za izbiro študija računovodstva oziroma računovodskega poklica (računovodskih poklicev) ter o odnosu do računovodske stroke in računovodskih poklicev. Pregled raziskav je pokazal, da so raziskave na tem področju v tujini kar pogosto raziskovalno vprašanje. Ugotovili smo, da so si njihovi rezultati relativno enotni v naslednjih spoznanjih: študenti se ne odločajo za računovodski poklic, ker je preveč usmerjen v številke, ker je dolgočasen, preveč rutine, kalkulacij in natančnosti; negativna mnenja o poklicu so tudi zato, ker obstaja prepričanje, da računovodstvo zahteva spretnost s številkami; prav tako študenti menijo, da je računovodstvo veliko pomnjenja pravil; obstajajo stereotipi o računovodjih, da so to številkarji. Raziskave te tematike pa kažejo tudi drugačno podobo, da je računovodski poklic spoštovan; da imajo študentje računovodstva pozitiven odnos do računovodskega poklica in študija računovodstva; da računovodski študentje računovodstva ne zaznavajo kot pomnjenje pravil. Študenti računovodstva imajo bolj pozitiven odnos do računovodstva kot študenti drugih usmeritev. Srednješolski profesorji slabo poznajo računovodstvo/kariero kot možnost za izbiro poklica in kariere, a imajo kljub temu bolj pozitivno mnenje o računovodstvu in karieri od poklicnih svetovalcev. Raziskavo smo izvedli na vzorcu 37 študentov Ekonomsko-poslovne fakultete Univerze v Mariboru in 8 študentov Ekonomske fakultete Univerze v Ljubljani, vpisanih na računovodske usmeritve študija na 1. in 2. stopnji bolonjskih študijskih programov obeh fakultet. Osnovo za proučevanje teh percepcij študentov smo pridobili s pomočjo anketnega vprašalnika, prirejenega po vprašalniku Accounting Attitude Scale (Nelson 1991) iz raziskav Marriott in Marriott (2003) ter Mc Dowall in Jackling (2008). Z anketo smo spraševali študente računovodstva na 1. in 2. stopnji bolonjskega študija na podlagi trditev, ki so opisovale računovodski poklic, delo računovodje, njegov ugled v javnosti, lastnosti računovodje in stroke ter odnos do računovodske stroke in računovodskih poklicev. Ugotovili smo, da študenti računovodstva kažejo pozitiven odnos do računovodske stroke oziroma poklica, podobno kot študenti računovodstva v tujini (Mc Dowall in Jackling 2008; Germanou in drugi 2009; Tan in Laswad 2006). Ugotavljali smo tudi ali obstaja pri zaznavah študentov o računovodski stroki in poklicu razlika med študenti računovodstva, ki se razlikujejo po predhodni srednješolski izobrazbi, po prisotnosti računovodskega strokovnjaka v družini, po stopnji študija in delovnih izkušnjah. Rezultati raziskave pa so pokazali, da kar se teh dejavnikov tiče, ni statistično značilnih razlik v zaznavah študentov v proučevanem vzorcu. V tujini pa so denimo raziskave (Malthus in Fowler 2009, Saemann in Crooker 1999) pokazale, da imajo študentje višjih letnikov bolj pozitiven odnos do računovodstva.
Ključne besede:računovodska stroka, računovodski poklic, študenti računovodstva, odnos študentov računovodstva, odločitev za računovodski poklic
Kraj izida:Brežice
Založnik:[A. Gramc]
Leto izida:2016
PID:20.500.12556/DKUM-58730 Novo okno
UDK:657
COBISS.SI-ID:12398108 Novo okno
NUK URN:URN:SI:UM:DK:7SZOFAWQ
Datum objave v DKUM:01.08.2016
Število ogledov:1653
Število prenosov:139
Metapodatki:XML DC-XML DC-RDF
Področja:EPF
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Sekundarni jezik

Jezik:Angleški jezik
Naslov:Accounting Students' Perceptions of Accounting Profession in Slovenia
Opis:It is very important to study the perceptions of accounting students regarding the accounting profession and the careers in accounting in order to establish if the students are aware of the tasks that await them, what they understand as the accounting knowledge and skills, and if professors of accounting show a good example of an accounting expert. Our thesis first provides a review of the research on the perceptions regarding the accounting profession and accounting jobs, on the impact of the decisions for the accounting profession and on the perceptions by different groups (students, professors) regarding the accounting profession in foreign countries. We grouped the existing research as follows: the students’ perceptions about or attitudes towards the accounting jobs; accounting students’ perceptions regarding the accounting profession; the factors influencing the decisions for studying accounting or for the accounting job(s); and the studies on the attitudes towards the accounting profession and the accounting jobs. The review of the existing research showed that this topic has received a lot of scientific attention. The findings are relatively uniform in the sense that the students do not decide for the accounting profession because it is too focused on the numbers, because it is boring, because it is too routine-like, and because it requires too much calculations and accuracy. Negative opinions about the profession stem from the belief that accounting requires good numeracy skills; students also believe that accounting requires learning a lot of rules. In addition, there are stereotypes about accountants being number-crunchers. On the other hand, the research has also shown that the accounting profession is respected, that accounting students have a positive attitude towards the accounting profession and the study of accounting. Accounting students also do not perceive accounting as memorizing the rules. They have a more positive attitude towards accounting in contrast with the students of other study fields. Secondary school teachers are not very familiar with accounting as a career choice; however, they nevertheless have a positive opinion about accounting and the career of the professional advisers. For the empirical part of the thesis, we conducted the survey on a sample of 37 students from the Faculty of Economics and Business, University in Maribor, and 8 students from the Faculty of Economics, University of Ljubljana. The students were enrolled either in the 1st or the 2nd cycle of Bologna study programmes of accounting. We based the study of their perceptions on a questionnaire which we adapted from the Accounting Attitude Scale questionnaire (Nelson 1991) found in the research by Marriott and Marriott (2003) and Mc Dowall and Jackling (2008). The questionnaire comprised the statements referring to the accounting profession, the work of the accountant, the accountants’ reputation in public, the characteristics of accountants and the attitude towards accounting as a profession and accounting jobs. We found that students of accounting show a positive attitude towards the accounting profession, similar to the students of accounting in foreign countries (Mc Dowall and Jackling 2008; Germanou et al. 2009; Tan and Laswad 2006). We also studied if there are any differences between the students’ perceptions about accounting as a profession and about accounting as a job based on their upper secondary school education, on them having a financial expert as a family member, on their level of study, and on their work experience. The results of our research showed that there are no statistically significant differences in the perceptions of the students participating in our survey concerning the parameters indicated above. In contrast, the research by Malthus and Fowler (2009) and by Saemann and Crooker (1999) showed that the students in a higher year of study have a more positive attitude towards accounting.
Ključne besede:accounting profession, accounting jobs, accounting students, perceptions of accounting profession, accounting as career choice


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